S 816 Session 109 (1991-1992)
S 0816 General Bill, By J.C. Hayes
A Bill to amend Section 12-36-2120, Code of Laws of South Carolina, 1976,
relating to sales and use tax exemptions, so as to exempt items sold by gift
shops in publicly-operated museums.
03/27/91 Senate Introduced and read first time SJ-4
03/27/91 Senate Referred to Committee on Finance SJ-4
A BILL
TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO SALES AND USE TAX
EXEMPTIONS, SO AS TO EXEMPT ITEMS SOLD BY GIFT SHOPS
IN PUBLICLY-OPERATED MUSEUMS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code is amended by
adding an appropriately numbered item to read:
"( ) items sold by gift shops in publicly-operated
museums;"
SECTION 2. This act takes effect July 1, 1991.
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